CHAPYM: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHAPYM
Largest movements
- Tangible fixed assets +€269,656
up €269,656 (+4,487%), from €6,010 to €275,666
of which Land and buildings: +€239,926
- Cash -€114,149
down €114,149 (-71.8%), from €158,961 to €44,812
mainly Investment in fixed assets (net) (-€282,452) and Net result for the year (-€18,391)
- Receivables within one year +€10,000
new in 2025: €10,000
- Debts after one year +€174,201
new in 2025: €174,201
- Current portion of long-term debt +€25,381
new in 2025: €25,381
- Profit (loss) carried forward -€18,391
down €18,391 (-55.3%), from €33,286 to €14,895
- Other debts -€11,467
down €11,467 (-47.4%), from €24,205 to €12,738
- Tax, wage and social debts -€3,641
down €3,641 (-20.1%), from €18,096 to €14,455
of which Taxes: -€3,641
- Other operating charges +€33,508
up €33,508 (+3,125%), from €1,072 to €34,580
- Gross operating margin -€27,467
down €27,467 (-44.0%), from €62,477 to €35,010
- Taxes -€16,330
down €16,330 (-99.6%), from €16,394 to €64
- Depreciation +€8,246
up €8,246 (+181%), from €4,550 to €12,796
- Financial charges +€5,748
up €5,748 (+2,698%), from €213 to €5,961
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,912 | €331,642 | +€165,729 | +99.9% |
| Fixed assets | 21/28 | €6,098 | €275,754 | +€269,656 | +4,422% |
| Tangible fixed assets | 22/27 | €6,010 | €275,666 | +€269,656 | +4,487% |
| Land and buildings | 22 | - | €239,926 | +€239,926 | |
| Plant, machinery and equipment | 23 | €1,691 | €1,336 | -€355 | -21.0% |
| Furniture and vehicles | 24 | €4,319 | €34,404 | +€30,085 | +697% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €159,814 | €55,888 | -€103,926 | -65.0% |
| Amounts receivable within one year | 40/41 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €158,961 | €44,812 | -€114,149 | -71.8% |
| Deferred charges and accrued income | 490/1 | €853 | €1,076 | +€223 | +26.1% |
| Total equity and liabilities | 10/49 | €165,912 | €331,642 | +€165,729 | +99.9% |
| Equity | 10/15 | €120,346 | €101,955 | -€18,391 | -15.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €79,000 | €79,000 | = | 0.0% |
| Distributable reserves | 133 | €79,000 | €79,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,286 | €14,895 | -€18,391 | -55.3% |
| Amounts payable | 17/49 | €45,566 | €229,686 | +€184,121 | +404% |
| Amounts payable after more than one year | 17 | - | €174,201 | +€174,201 | |
| Financial debts | 170/4 | - | €174,201 | +€174,201 | |
| Amounts payable within one year | 42/48 | €45,566 | €55,485 | +€9,920 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | - | €25,381 | +€25,381 | |
| Trade debts | 44 | €3,265 | €2,911 | -€353 | -10.8% |
| Suppliers | 440/4 | €3,265 | €2,911 | -€353 | -10.8% |
| Taxes, remuneration and social security | 45 | €18,096 | €14,455 | -€3,641 | -20.1% |
| Taxes | 450/3 | €15,596 | €11,955 | -€3,641 | -23.3% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €24,205 | €12,738 | -€11,467 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,550 | €12,796 | +€8,246 | +181% |
| Other operating charges | 640/8 | €1,072 | €34,580 | +€33,508 | +3,125% |
| Gross operating margin | 9900 | €62,477 | €35,010 | -€27,467 | -44.0% |
| Operating profit (loss) | 9901 | €56,855 | -€12,366 | -€69,221 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €213 | €5,961 | +€5,748 | +2,698% |
| Recurring financial charges | 65 | €213 | €5,961 | +€5,748 | +2,698% |
| Profit (loss) for the period before taxes | 9903 | €56,642 | -€18,327 | -€74,969 | |
| Income taxes | 67/77 | €16,394 | €64 | -€16,330 | -99.6% |
| Profit (loss) for the period | 9904 | €40,248 | -€18,391 | -€58,639 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,248 | -€18,391 | -€58,639 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.